X-PERTIPS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
X-PERTIPS
Largest movements
- Cash -€7,369
no longer reported in 2024 (was €7,369)
mainly Tax, wage and social debts (-€15,386) and Deferred charges and accrued income (-€3,333)
- Deferred charges and accrued income +€3,333
new in 2024: €3,333
- Receivables within one year -€3,183
down €3,183 (-21.8%), from €14,625 to €11,442
of which Other amounts receivable: -€3,446
- Tangible fixed assets -€1,375
down €1,375 (-6.9%), from €20,038 to €18,663
of which Leasing and similar rights: -€2,774
- Tax, wage and social debts -€15,386
no longer reported in 2024 (was €15,386)
- Profit (loss) carried forward +€9,057
up €9,057 (+61.4%), from €14,740 to €23,797
- Current portion of long-term debt -€3,229
down €3,229 (-48.0%), from €6,731 to €3,502
- Accrued charges and deferred income +€966
up €966 (+555%), from €174 to €1,139
- Purchases and services +€16,483
up €16,483 (+24.0%), from €68,702 to €85,185
- Gross operating margin -€10,651
down €10,651 (-37.6%), from €28,316 to €17,665
- Turnover +€5,832
up €5,832 (+6.0%), from €97,018 to €102,849
- Depreciation +€2,175
up €2,175 (+98.9%), from €2,200 to €4,375
- Taxes -€1,404
down €1,404 (-28.7%), from €4,898 to €3,494
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,032 | €33,438 | -€8,593 | -20.4% |
| Fixed assets | 21/28 | €20,038 | €18,663 | -€1,375 | -6.9% |
| Tangible fixed assets | 22/27 | €20,038 | €18,663 | -€1,375 | -6.9% |
| Land and buildings | 22 | - | €2,950 | +€2,950 | |
| Furniture and vehicles | 24 | €8,386 | €6,835 | -€1,551 | -18.5% |
| Leasing and similar rights | 25 | €11,652 | €8,878 | -€2,774 | -23.8% |
| Current assets | 29/58 | €21,994 | €14,775 | -€7,219 | -32.8% |
| Amounts receivable within one year | 40/41 | €14,625 | €11,442 | -€3,183 | -21.8% |
| Trade receivables | 40 | €4,844 | €5,108 | +€263 | +5.4% |
| Other amounts receivable | 41 | €9,780 | €6,334 | -€3,446 | -35.2% |
| Cash at bank and in hand | 54/58 | €7,369 | - | -€7,369 | |
| Deferred charges and accrued income | 490/1 | - | €3,333 | +€3,333 | |
| Total equity and liabilities | 10/49 | €42,032 | €33,438 | -€8,593 | -20.4% |
| Equity | 10/15 | €19,740 | €28,797 | +€9,057 | +45.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,740 | €23,797 | +€9,057 | +61.4% |
| Amounts payable | 17/49 | €22,291 | €4,641 | -€17,650 | -79.2% |
| Amounts payable within one year | 42/48 | €22,118 | €3,502 | -€18,616 | -84.2% |
| Current portion of amounts payable after more than one year | 42 | €6,731 | €3,502 | -€3,229 | -48.0% |
| Taxes, remuneration and social security | 45 | €15,386 | - | -€15,386 | |
| Taxes | 450/3 | €15,386 | - | -€15,386 | |
| Accrued charges and deferred income | 492/3 | €174 | €1,139 | +€966 | +555% |
| Turnover | 70 | €97,018 | €102,849 | +€5,832 | +6.0% |
| Non-recurring operating income | 76A | - | €20,038 | +€20,038 | |
| Goods, raw materials, services and sundry goods | 60/61 | €68,702 | €85,185 | +€16,483 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,200 | €4,375 | +€2,175 | +98.9% |
| Other operating charges | 640/8 | €511 | €987 | +€476 | +93.1% |
| Gross operating margin | 9900 | €28,316 | €17,665 | -€10,651 | -37.6% |
| Operating profit (loss) | 9901 | €25,604 | €12,302 | -€13,302 | -52.0% |
| Financial income | 75/76B | €282 | €589 | +€307 | +109% |
| Recurring financial income | 75 | €282 | €589 | +€307 | +109% |
| Financial charges | 65/66B | €1,253 | €340 | -€913 | -72.9% |
| Recurring financial charges | 65 | €1,253 | €340 | -€913 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | €24,633 | €12,551 | -€12,082 | -49.0% |
| Income taxes | 67/77 | €4,898 | €3,494 | -€1,404 | -28.7% |
| Profit (loss) for the period | 9904 | €19,735 | €9,057 | -€10,678 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,735 | €9,057 | -€10,678 | -54.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.